Cenvat credit on photocopies failed where mandatory invoice particulars were missing and originals were not produced.

Cenvat credit was not admissible on photocopies of receipts/invoices that lacked the particulars required by Rule 9 of the Cenvat Credit Rules, 2004. Because the documents did not show essential details such as the recipient's address, description and classification of the service, value of the service, or the service provider's registration number, they were not valid specified documents under Rule 9(1) or acceptable under Rule 9(2). The concurrent factual findings were not shown to be perverse or illegal, and no satisfactory reason was given for non-production of the original invoices. The disallowance of credit, along with the demand and penalty, was upheld.

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Issues: Whether Cenvat credit could be claimed on photocopies of receipts lacking the particulars required under Rule 9 of the Cenvat Credit Rules, 2004.

Analysis: The credit was claimed on photocopies instead of original invoices, and the documents did not show essential particulars such as the address of the recipient, description, classification, value of the taxable service, or the registration number of the service provider. The documents were therefore not treated as specified eligible documents under Rule 9(1) and could not be accepted as valid documents under Rule 9(2). The concurrent factual findings of the authorities below were not shown to be perverse or illegal, and no satisfactory explanation was offered for non-production of original invoices.

Conclusion: Cenvat credit was rightly disallowed, and the challenge to the demand and penalty failed.

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